Section 11(2) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(2)Notwithstanding anything contained in sub-section (1), -(i)Every dealer undertaking execution of works contract involving the use or consumption of goods entering into a local area; or(ii)every dealer not ordinarily resident of a local area; or(iii)every manager or agent of a dealer not ordinarily resident of a local area; other than a dealer dealing exclusively in the goods as may be specified; or(iv)every lessor or lessee, who brings or causes to be brought goods into a local area; shall get himself registered irrespective of the value of his annual turn over of goods brought into a local area; or(v)[ every person who, in the course of business, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area, or takes delivery or is entitled to take delivery into a local area of , any goods in pursuance of sale or purchase effected through electronic media;] [Added by Rajasthan Act No. 5 of 2016, dated 9.4.2016.]
